With 148 million euros ($205 million) in estimated assets, Ronaldo edged out FC Barcelona superstriker Lionel Messi for the top spot on the Goal Rich List 2014.

The Web site calculated assets of 146 million euros ($202 million) for the Argentine international.

"We attempt to measure only identifiable assets including salaries, length of contract, bonuses, endorsement and sponsorship deals, properties and other business interests," Goal.com said, explaining its methodology.

The 2013 list was led by David Beckham, who retired last spring.

Ronaldo, who last year signed a record contract with the Blancos, scored all four goals for Portugal in a World Cup qualifying playoff against Sweden and won FIFA's Ballon d'Or as best player of 2013.

Cameroon's Samuel Eto'o, currently playing for Chelsea, grabbed the third spot on the Goal Rich List 2014 rich list, with an estimated 85 million euros ($117 million) in assets.

The fourth slot went to Wayne Rooney, whose wealth increased to 84 million euros ($116 million), thanks to a new 19-million-euro-a-year contract with Manchester United that makes him the highest paid player in the history of English soccer.

Next come three Brazilians: Kaká, 82 million euros; Neymar, 80 million euros; and Ronaldinho, 78 million euros.